Travel expenses Government of Jersey employees T&E (FOI)

​Request 676087943

As you may know, these stats just came out 

(https://opendata.gov.je/dataset/cost-of-travel-over-500-gbp/resource/79878b9b-8c55-41c9-be7b-f5037101256f) ​

and I had a few questions about T&E spending. I am aware this was under the previous minister. 

T&E was the second biggest spender on travel in 2023, with a total of £35,797.57.

All in, T&E spent nearly £12,500 on hotels in Paris. Can you tell me who made these trips and for what purpose? How many nights in total were paid for and at which hotel? These were marked as 'business meeting with off island officials': which officials? 

There are three business class flights listed (the only three across all departments in 2023) to London (?), Auckland, and Melbourne. Can you confirm who took these flights? 

In October, there were two flights to Cape Town marked 'recruitment and relocation of staff': Can you confirm who took these flights and for what reason? 

£1549.96 was spent on a flight to Washington on September 18 and £2269 on a hotel. Who made this trip and for what purpose? Did the individual fly business class? It was marked 'ministerial business' - can you elaborate? 

The flight to Christchurch on 22/10/23 and Muscat on 8/11/23 is marked 'business meeting with off island officials': Who made this trip and what officials were he/she meeting? 

Given the current government's commitment to cutting spending, will the new minister commit to cutting its travel budget in 2025? Can we expect the 2024 figures to be lower than 2023?

Response

Since Jersey became a signatory to various international tax treaties from the late 1990s onwards, the commitment to attend and participate in international tax negotiations; reciprocal peer reviews and related matters has steadily increased.  Significant treaty commitments include the Organisation for Economic Co-Operation and Development’s (OECD) Common Reporting Standard (CRS); the USA’s Financial Accounts Tax Compliance Act (FATCA); EU “Economic Substance” requirements; and, most recently the OECD “Pillar 2” initiative.

Almost all of the Treasury and Exchequer (T&E) international-travel expenditure incurred in 2023 relates to the work of Revenue Jersey in its collaboration with the OECD which is headquartered in Paris and holds numerous Working Party meetings, global conferences; training events; and peer reviews around the World for its membership.  The OECD often requires physical attendance for working party meetings, key conferences and training events where Jersey tax officers (and others – usually working in External Relations) are trained to be able to participate in the various international tax policy development and peer-review processes which the OECD operates across member tax administrations.  Increasingly, the OECD allows virtual participation in events and Jersey takes advantage of that wherever practical.  

Much travel relates to so-called Automatic Exchange of Information (AEOI) and Exchange of Information on Request (EOIR) under the Common Reporting Standard.  Additionally, Jersey has close relationships with the tax administrations of the British Isles (HMRC for the UK; the Crown Dependencies; and the devolved administrations) and continues its work to extend Jersey’s network of Double Taxation Agreements on a bilateral basis with important partner jurisdictions for our International Finance Centre.

Expenditure on international travel to help meet Jersey’s international tax-treaty commitments and to protect the economy of Jersey is obviously essential and will vary year-on-year depending upon the agenda of the Council of Ministers and international organisations such as the OECD.

Travel to Paris

Journeys to Paris by T&E (Revenue Jersey) were made by a group of officials who work in Revenue Jersey’s International Tax Policy and International Tax Operations teams.  This includes the Deputy Comptroller of Revenue; the Assistant Comptroller of Revenue (International); the Assistant Comptroller of Revenue (Technical); the Director of International Tax Policy and his team; and the Director of International Tax (Operations) and his team.

In 2023 a large part of this travel related to the so-called OECD “Pillar 2” initiative which has led to the introduction of two new taxes in Jersey from 1 January 2025 relating to profits arising from large Multi-National Enterprises.  These new taxes are forecasted to deliver at least £52 million annually to the people of Jersey.  

Revenue Jersey officials attended plenary sessions of various groups within the OECD; certain working groups; and will have taken the opportunity for bilateral discussions with senior officials from key jurisdictions.

Some travel to Paris also included work with the OECD and its members on international peer reviews under the so-called Common Reporting Standard through which OECD members exchange financial data annually on depositors (etc) in their respective jurisdictions.

Further detail on hotels used is not available beyond that already published and without making searches of historic data which would exceed the requisite threshold for providing an answer.  Hotels are normally procured through the Government’s agents who are tasked with finding best value for money.  All flights to Paris are booked at the Economy rate.

Travel to New Zealand (Auckland & Wellington via Melbourne)

The flight from Jersey to London was Economy class.  The remainder of the journeys was Business class from London stopping in Melbourne; then on to Wellington; and returning from Auckland.  It was undertaken by the Director, International Tax Operations, to attend the OECD’s AEOI Peer Review Group (APRG).  This Group meets once quarterly, typically in Paris at the OECD headquarters, with no facility to attend remotely.  However, there are instances where this meeting is hosted by an OECD APRG member.  In October 2023, the meeting was hosted by New Zealand and travel each way took around 24 hours.

Travel from South Africa

October 2023 flights from South Africa relate to the relocation of a senior tax professional (and his spouse) recruited to work in Revenue Jersey in the International Tax Policy team.  This officer has been a key player in the development of Jersey’s response to the OECD Pillar 2 initiative.

Travel to Washington DC

The visit to Washington in September 2023 was undertaken by the then Minister for Treasury & Resources and a senior official of Revenue Jersey to discuss the OECD Pillar 2 initiative with US Government officials and to meet key US investors in Jersey to discuss Jersey’s approach to the implementation of Pillar 2.  The flight taken was Premium Economy.  

Travel to Christ Church (Barbados)

This journey was undertaken by a senior officer of the Exchange of Information on Request (EOIR) Team to attend an OECD event which required physical attendance.  Training was delivered to members of the OECD working on the international EOIR system to enable them to participate in peer reviews of member tax administrations.  The requirement for tax officers to participate in these processes as a Peer Reviewer form part of Jersey’s international treaty obligations.

Travel to Muscat (Oman)

​Officers including the Assistant Comptroller (International) travelled to Muscat, Oman, at the invitation of the Sultanate of Oman Tax Authority to participate in a first round of negotiations on a bilateral tax agreement between Jersey and Oman.​